Do I submit a return for each of my businesses?
A separate personal property return must be filed for each location considered to be a "business site" where the owner of tangible personal property transacts business. A business site is where the business:
Freestanding accounts may submit a single tangible tax return with a schedule listing all locations in lieu of individual tax returns.
A "freestanding tangible account" does not have a specific "business site" as outlined above. Examples of freestanding accounts are: